Question 30:
My client is providing service in India on behalf of client situating at outside India.
As per his say, my client is providing service to his client in India. My client raises bill in foreign currency to abroad side client. The abroad side client remit amount in foreign currency to my client. going through the export definition of export , one condition i.e. (iii) is not fulfilled in as much as the place of service is out side India and in my case it is within India. So can i call it export service or i have to pay GST on this transaction.
you are requested to clarify the same. Further my client will not receive any amount from Indian base service receipt person. 

Answer:
It is not given in your query What is the service provide by the supplier it not given in your query This is very important information because the place of supply will depend on the type of service
But we could find some clue and accordingly we under stood your question as follow ( if we are wrong in under standing of question please correct us) Your client in India is providing some services in India like consultancy about use of plant or repairing of product etc to the recipient as per direction of the foreign client .The receiver in India might be customer of the foreign based company. If this is the case you have correctly classified place of supply in India Now coming to the answer part Export of service is defined in section 2 of the IGST Act It requires five conditions to be fulfilled all the conditions are to be applied together There is no OR word used So in our opinion it is not export of service.
 

(Reply dt.13/01/2018)